- (1.) This special appeal under Section 18 of the Rajasthan High Court Ordinance, 1949 is directed against the Judgment of a learned single Judge of this Court dated Nov. 21, 1980 whereby the learned single Judge has dismissed the writ petition filed on behalf of the petitioner-appellant.
(2.) However, while interpreting the two Notifications dated 31/05/1966 and 12/07/1966 issued by the Govt. of Rajasthan, the learned single Judge has observed: "Having regrd to the context of the two notifications and having regard to the accepted construction which has been placed on the two notifications, I am of the opinion that the notifications should be so construed so as to extend the exemptions to all the items mentioned therein. This may be done either by treating the word 'raw' as surplusage in the opening part or by treating that the 'raw materials' have been defined so as to cover all the items in all the sub-heads of the two notifications. The power of granting as well defining exemptions is vested in the State Govt. under Section 107 sub-s. (5) of the Act.' It was further held by the learned single Judge that the orders Exs. 3, 4, 5 and 6 do not deserve to be quashed. He has further held that challenge to the notifications mentioned in Scheule 'C' was not pressed before him. The learned single Judge has further held as under: 'Although, it may be observed that the tenure of notifications in Schedules 'A' and 'B' is 10 years or till a policy decision is taken by the Govt. on the report of the High Power Committee whichever is earlier. On behalf of the petitioner, no material has been placed on record that any report was submitted by the High Power Committee and on such a report, a policy decision was taken and in pursuance of that policy decision, notifications in Schedule 'C' were issued. Apart from that, the notifications in Schedule 'C' are general in nature whereas the notifications of Schedule 'A' and 'B' relate to an individual i.e. respondent No. 3 and these notifications cannot be said to have been superseded, by notifications mentioned in Schedule 'C'. Thus, the last notification in Schedule 'C' cannot be taken to over-ride or supersede the notifications in Schedules 'A' and 'B'."
(3.) A very short question, that is involved in this appeal, is as to whether the use of the word 'raw materials' as used in the Notifications dated 31/05/1966 and 12/07/1966 mentioned in Schedules 'A' and 'B' cover the entire items mentioned in these Notifications as regards exemption of octroi duty?;